The importance of creating Research Spin Off (RSO) companies as the most tangible tool in commercialization of research achievements, increasingly catches more attentions. But it is the most complex tool, too. The main aspect of this complexity is multiplicity and variety of resources which should be available at the right time and portion for success of the process. The aim of this article is showing this multiplicity and variety of resources and their role in policy making for successful RSO companies, by having a glance at Iran’s circumstances. It starts by having a look at the RSO concepts and the studies of their formation in an "open innovation model", then the two aspects of this process; knowledge and the financial and necessary resources for developing in these companies are studied. It shows that financing is not the only needed resource at the beginning stages, but a variety of technical, financial, social and human resources are needed, too. The existence of experienced consultant teams, access to scientific, technologic, industrial and commercial networks and experts of technology transferring, commercialization and management of growth companies are some of them. In conclusion it emphasizes that in Iran only some resources for the start stages are considered but more resources are needed in the middle and final stages of process .